Table of contents

LIST OF GRAPHS AND MAPS

Graph I-1.1
Graph I-1.2
Graph I-1.3
Map I-1.1
Graph I-1.4
Graph I-1.5
Graph I-1.6
Graph I-1.7
Graph I-1.8
Graph I-1.9
Graph I-1.10
Graph I-1.11
Map I-1.2
Map I-1.3
Graph I-1.12
Graph I-1.13
Graph I-1.14
Graph I-1.15
Map I-1.4
Map I-1.5
Graph I-1.16
Graph I-1.17
Graph I-1.18
Graph I-1.19
Graph I-1.20
Graph I-1.21
Graph I-1.22

Graph I-1.23
Map I-1.6
Graph I-2.1

Overall tax-to-GDP ratio (incl. SSC) in the EU, US and Japan 2010, % ..................... 19
Long-term trends in the overall tax ratio (including SSC) % of GDP........................... 19
Cyclically adjusted tax revenues 1995-2010, in % of GDP, GDP-weighted
average ........................................................................................................................ 20
Distribution of total tax burden, 2010 ........................................................................... 21
Level in 2000 and change of tax-to-GDP ratio until 2010 in %.................................... 23
Structure of tax revenues by major type of taxes 2010, % of total tax burden ............ 27
Distribution of the total tax burden according to type of tax base 2010, % of total
tax burden .................................................................................................................... 29
Implicit tax rate on consumption 1995-2010, in %....................................................... 30
Decomposition of the ITR on Consumption 2010........................................................ 31
Development of average standard VAT rate, EU-27 ................................................... 34
VAT revenue ratio, 2010, in %.................................................................................... 35
Implicit tax rate on Labour 1995-2010, in % (arithmetic averages - adjusted for
missing data)................................................................................................................ 35
Tax burden on labour, 2010......................................................................................... 36
Distribution of PIT rates, 2012 ..................................................................................... 37
Development of top personal income tax rate 1995-2012, in %.................................. 37
Composition of the implicit tax rate on labour 2010, in %............................................ 37
Evolution of the composition of the implicit tax rate on labour 2000-2010,
differences in percentage points.................................................................................. 38
Evolution of micro and macro indicators of tax burden on labour EU-27, 19962010, index 1996=100 ................................................................................................. 41
Distribution of changes in CIT rates 2000-2012 .......................................................... 44
Distribution of corporate tax rates 2012....................................................................... 44
Implicit tax rate on capital 1995-2010, in % (arithmetic average - adjusted for
missing data................................................................................................................. 45
Corporate Income Tax rates and Average Effective Taxation indicators, EU-27,
1995-2012, in %........................................................................................................... 46
Implicit tax rate on capital 2010, in % .......................................................................... 47
Implicit tax rate on capital and business income 2010, in % ....................................... 48
Environmental tax revenues, 2000-2010, % of GDP.................................................. 48
Evolution of the structure of environmental taxes 2000-2010, difference in % of
GDP ............................................................................................................................. 50
Energy tax revenues in relation to final energy consumption (real ITR on energy)
Euro per tonne of oil equivalent, deflated with cumulative % change in final
demand deflator (2000=100) ....................................................................................... 50
Energy tax revenues by Member State 2010, in % of GDP ....................................... 51
Distribution of excise duty of gas oil, Jan 2012 ........................................................... 51
Growth in house prices and revenue from recurrent immovable property taxes,
2000-2008.................................................................................................................... 59

Taxation trends in the European Union

11